United States of America v. Kenny-Greenwood
ORDER: Respondent shall comply with the IRS summons as directed by the IRS.IT IS FURTHER ORDERED that the hearing scheduled for February 15, 2018, is VACATED. Signed by Judge Dana L. Christensen on 2/13/2018. Copy mailed to Kenny-Greenwood. (ASG)
IN THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF MONTANA
UNITED STATES OF AMERICA,
On December 4, 2017, this Court ordered Respondent to appear before the
Court on February 15, 2018, for the purpose of showing cause as to why he should
not be compelled to comply with the IRS summons served upon him on July 18,
(Doc. 6 at 2.)
The Court further ordered that Respondent file "any
defense or opposition" to the enforcement of said summons by January 15, 2018.
(Id. at 3.)
Respondent timely filed his Defense in Opposition to United States'
Petition to Enforce IRS Summons (Doc. 8).
Thereafter, the United States'
responded to Respondent's defenses and Respondent replied.
(Docs. 9; 10.)
After review, the Court is convinced that Respondent's defenses are fatally
speculative, improbable, and meritless.
Consequently, Respondent has failed to
carry the heavy burden imposed upon him to disprove one of the United States v.
Powell factors in order to rebut the United States' primafacie case for enforcement
of the summons.
379 U.S. 48, 57-58 (1964); see also United States v. Jose, 131
F.3d 1325, 1328 (9th Cir. 1997).
In light of Respondent's failure,
IT IS ORDERED that Respondent shall comply with the IRS summons as
directed by the IRS.
IT IS FURTHER ORDERED that the hearing scheduled for February 15,
2018, is VACATED.
IT IS FURTHER ORDERED that the Clerk of Court shall mail a copy of
this Order to Respondent at:
P.O. Box 674
Victor, MT 59875
DATED this \
3~ay of February, 2018.
Dana L. Christensen, Chief Judge
United States District Court
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